Competition in an increasingly competitive business world requires every company should create a productive employee performance in the company's development. In improving the performance of employees, companies can do the common things that are given to employees as the company provides the compensation.

The purpose of this study was to examine and analyze simultaneously and partial the influence of compensation on employee performance and to determine the most dominant variables that affect employee performance.

This research was conducted at PT Boma Bisma Indra (Persero) Surabaya there are 42 samples. In this study, data analysis used is multiple linear regression model. Before performing regression analysis, then test the validity, reliability test and classical assumption, so the data generated decent.

Based on the results of this study concluded that the financial compensation and non-financial compensation simultaneous influence on employee performance. This is shown on the F test results showing that Fcount > Ftable. Partially, financial compensation did not have a significant influence on employee performance is shown from the results of the t test showed tcount < ttable. While non-financial compensation partially have an influence on performance. This is shown by the t test results showing that indicates tcount > ttable. Variables that have a dominant influence on performance is a non-financial compensation have contributed 0.489 (48.9%).